WVC 11 - 12 - 7
§11-12-7. Display of registration certificate; injunction; public
information, reciprocal exchange of information.
Any person to whom a certificate of registration has been
issued under the provisions of section four of this article shall
keep the certificate posted in a conspicuous position in the place
where the privilege of the business is exercised. The certificate
of registration shall be produced for inspection whenever required
by the tax commissioner or by any law-enforcement officers of this
state, county or municipality in which the privileges to conduct
business are exercised.

No injunction shall issue from any court in the state
enjoining the collection of any business registration certificate
tax required in this section; and any person claiming that any
business certificate is not due, for any reason, shall pay the tax
under protest and petition the tax commissioner for a refund in
accordance with the provisions of section fourteen, article ten of
this chapter.

If any person engaging in or prosecuting any business, or
trade, contrary to any other provisions of this article, whether
without obtaining a business certificate therefor before commencing
the same, or by continuing the same after the termination of the
effective period of the business certificate, the circuit court, or
the judge thereof in vacation, of the county in which the violation
occurred shall, upon proper application in the name of the state,
and after ten days' written notice thereof to such person, grant an injunction prohibiting that person from continuing the business,
activity or trade until he or she has fully complied with the
provisions of this article. The remedy provided in this section is
in addition to all other penalties and remedies provided by law.

The tax commissioner shall make available, when requested,
information as to whether a person is registered to do business in
the state of West Virginia.

The tax commissioner shall deliver to the commissioner of the
bureau of employment programs and the executive director of the
workers' compensation commission the information contained in the
business franchise registration certificate when this information
is used to implement and administer a single point of registration
program for persons engaging in any business activity in the state
of West Virginia. The single point of registration program shall
provide that, once an individual has received a business franchise
registration certificate, the tax commissioner shall notify the
commissioner of the bureau of employment programs and the executive
director of the workers' compensation commission of the names,
addresses and other identifying information of that individual or
entity. Upon receiving this information, the commissioner of the
bureau of employment programs and the executive director of the
workers' compensation commission shall contact all businesses
receiving a business franchise registration certificate and provide
all necessary forms and paperwork to register a business within the
bureau and commission pursuant to subsection (b), section six-b, article two, chapter twenty-one-a of this code and subsection (c),
section two, article two, chapter twenty-three of this code.

Notwithstanding the provisions of section five, article ten of
this chapter, the tax commissioner may enter into a reciprocal
agreement with the governor's office of community and industrial
development and other departments or agencies of this state for the
exchange of information contained in the application for a business
franchise registration certificate filed under section four of this
article when the purpose for the exchange is to implement and
administer a single-point of registration program for persons
engaging in business in this state. The other departments and
agencies may enter into a reciprocal exchange agreement for this
purpose notwithstanding any provision of this code to the contrary.

Note: WV Code updated with legislation passed through the 2014 1st Special Session
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